Environmental Justice Bonus ITC: §48(e) and §48E(h)

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§ 48E(h): Clean Electricity Low-Income
Communities Bonus Credit Program
Application Wireframes
November 21, 2024 – Updated December 13, 2024

Contents

 Registration
 Portal Homepage
 Application for
Allocation
 Placed in Service
 Appendix

2

User Registration Workflow

IRS.gov

3

User Registration Workflow – Landing Page
From an IRS.gov Landing Page, applicants will select a call-to-action button which will redirect them to the
unauthenticated Clean Electricity Low-Income Communities Bonus Credit Program Homepage. Applicants will then
select ‘Login’ and be navigated to DOE ONE ID Authentication hub where they will login via Login.gov.
Clean Electricity Low-Income Communities
Bonus Credit Program Applicant Portal

IRS.gov Landing
Page

Applicant Portal
Homepage Login

4

User Registration Workflow – Unauthenticated Homepage
Applicants will be redirected from an IRS.gov website to the Clean Electricity Low-Income Communities Bonus
Credit Program landing page where they can view a program overview and Program Capacity Dashboard.

5

User Registration Workflow – Login.gov
After selecting the “Login” call to action, new users will be prompted to register via Login.gov. Outlined below is a
high-level overview of new applicant registration via Login.gov.

DOE

DOE

[email protected]

Back to DOE

*Returning users will log in with
their existing email and password

*User will confirm dual-factor authentication
via selected method(s) (e.g., text/voice)

6

User Registration Workflow – Privacy Notice
During registration, applicants will be prompted with a Privacy Act and Paperwork Reduction Act Notice. Applicants
must acknowledge this notice prior to submitting any applications.

I acknowledge

7

User Registration Workflow – Portal Registration
Once redirected from Login.gov, new users will be redirected to the registration page in the Portal where they will
enter Contact Information, Organization Tax Information, Organization Address, and Organization Type.

8

User Registration Workflow – Portal Registration
Once all required fields have been completed new users will select Next to save their contact information and
organization details.

9

Portal Homepage
Newly registered (or returning) applicants will be navigated to the authenticated portal homepage.
Applicants can navigate to the Homepage, Credit
Applications page, Previous Applications, or Help
Resources via the top navigation.
Homepage will include a direct call-to-action to
submit new applications.

General information including links to relevant
internal (portal) or external (IRS or DOE sites)
resources can be provided on the homepage.

Applicants will be able to view high-level capacity
allocation reporting including capacity totals, capacity
applied for, capacity remaining per category.

10

Application for Allocation
By selecting the call-to-action or Tax Credits navigation on the homepage, applicants can access 48E(h) credit applications.

Applicants will have the ability to choose the
category (1-4) and application option for which
they are applying. By selecting the application
option hyperlink applicants will launch the
application flow.
Note: the following slides showcase Category
1 application option: Eligible Residential
Behind-the-Meter (BTM). To view conditional
pages for the remainder of Categories 1-4 see
the appendix.

11

Application for Allocation
Once applicants select the sub-category they wish to apply for, they will be brought to an overview page that provides
additional details and requirements on the category and/or sub-category.

Applicants can review a summary of the tax credit
category and sub-category prior to beginning the
application process.

Applicants will select Apply to begin their
application.

12

1a

Application for Allocation

Applicants will be prompted to enter all Facility Information and Details including address, latitude/longitude, technology
type, facility size, cost, etc.

Applicants will enter all Facility Identification Details
including optional Project Name and Facility Street
Address.

13

1a

Application for Allocation

Applicants will be prompted to enter all Facility Information and Details including address, latitude/longitude, technology
type, facility size, cost, etc.
Applicants will enter the facility Latitude and Longitude and identify if
the facility is located on land under Tribal Regulatory Authority.

Applicants will select the facility Technology Type
Applicants will enter the energy generating capacity of the facility.
Note: fields are conditional based on the technology type selected.
For example, if the applicant selects Wind Energy Facility, the
applicant will be prompted to complete only Energy Generating
Capacity (kW AC).
Applicants will be prompted to enter Facility Usage details including
Customer Type, Ownership Model, Point of Interconnection, and
Additional Selection Criteria.
Note: Facility Usage is conditional for each subcategory based on
requirements outlined in guidance. Questions and response options
will differ across each subcategory.
Once all required fields have been completed, applicants will select
Next to move on to required documentation.

14

1a

Application for Allocation
Applicants will be prompted to attach all required documents.

OMB Control Number: 1545-2327

Applicants will be prompted to attach all required
documents per category requirements outlined in the
current Revenue Procedure.

One of the following documents, in its entirety, inclusive of any amendments, appendices, consumer disclosures, and schedules thereto, executed by each party on or
before the date of application submission:
1) If the applicant will not execute a lease or a power purchase agreement (PPA) with respect to the facility, an executed contract for the installation of the facility owned
by the applicant (for example, an engineering, procurement, and construction contract). For purposes of meeting this requirement, if the applicant will self-install the
facility, the applicant must submit a contract to purchase the energy generation equipment.
2) If the applicant will execute a lease with respect to the facility, an executed contract to lease the facility between the applicant (as the lessor) and the lessee.
3) If the applicant will execute a PPA with respect to the facility, an executed power purchase agreement for the generation by the facility between the applicant and the
offtaker of the electricity generated.

Note: Documentation requirements are conditional
based on subcategory chosen by the applicant.

Once required documents have been attached,
applicants will select Next to review their application
prior to submission.

15

Application for Allocation
Applicants will be prompted to review all information prior to submission.
Applicants will be prompted to review all information
for accuracy prior to application submission.

Applicants can view their application progress/status.

Applicants can make any necessary updates using
the pencil edit feature.

16

1a

Application for Allocation
Applicants will be prompted to review all information prior to submission.

Applicants will select Submit Application and be
prompted to agree to required Attestations.

Applicants will be required to Attest to all required
Attestations prior to submission.
[Organization Name]

Note: Some attestations are conditional based on
subcategory selected and applicant responses.
Once applicants have attested, they can confirm
submission of their 48E(h) application for allocation
by selecting Next

17

Placed in Service
When an applicant’s facility is placed in service after it has been awarded an allocation, applicants will return to their
previously submitted applications to submit their Placed in Service information.
Applicants will select My Applications to view
previously submitted applications.

Jon Doe
Jon Doe
Jon Doe

18

Applicants will locate the Application for Allocation
they wish to submit Placed in Service information for
upon the facility being placed in service.

Placed in Service
When an applicant’s facility is placed in service after it has been awarded an allocation, applicants will return to their
previously submitted applications to submit their Placed in Service information.

OMB Control Number: 1545--2327

Applicants will select Placed in Service to begin the
placed in-service application flow.

Applicants can review previously submitted
information from their initial Application for Allocation
prior to beginning their Placed in Service application.

19

Placed in Service
Applicants will be prompted to identify if information from their original application has changed.

OMB Control Number: 1545-2327

Have there been any changes to the kW capacity of Qualified Facility Nameplate Capacity? If so, please select Yes to edit
the information.
If there are additional changes beyond what is stated above, please contact our team at [email protected]
before submitting your application.

Applicants will select Yes or No to move forward to
the next step of the application process.
Applicants will select Next to move forward.

20

Placed in Service
If they select Yes, applicants will be allowed to enter certain non-material changes on their Placed in Service application
and select Next to move forward.
Applicants are able to make certain non-material
changes to information including Nameplate Capacity.
OMB Control Number: 1545-2327

Note: fields are conditional based on the technology
type selected and energy storage identification. For
example, if the applicant selects Hydropower Facility,
the applicant will be prompted to complete only
Nameplate Capacity (kW AC).
Note: Other changes are not allowable within the
application, and applicant will be directed to reach out
to the help desk for further guidance on eligibility. If an
applicant selects No on prior screen they will move
directly to documentation.

Applicants will select Next to upload required
documentation.

21

Placed in Service
Applicants will be prompted to enter their Placed in Service Date and upload all required placed in service documentation
outlined in the applicable Revenue Procedure.
Applicants will be prompted to enter their
Placed in Service Date.
Permission to Operate (PTO) letter (or commissioning report verifying for off-grid facilities) confirming the location of the facility being placed in service.

Applicants will be prompted to attach all required
documentation for the placed in service phase as
outlined in the applicable Revenue Procedure.

A Final, Professional Engineer (PE) stamped (if required by applicable state or local law) as-built design plan, PTO letter with nameplate capacity listed, or
other documentation from an unrelated party verifying as-built nameplate capacity. If a PE stamped as-built design plan is not mandated by local jurisdiction,
then a signed statement from the facility owner confirming the final facility size or upload of a single-line diagram if accurate to final build.

Applicants will select Next to move forward and
review their application prior to submission.

22

Placed in Service
Applicants will be prompted to review all information prior to submission.
Applicants can view their application progress/status.

Applicants can make any necessary updates using
the pencil edit feature.

Applicants will be required to Attest to all required
Attestations prior to submission. Applicants will select
Submit and be prompted to agree to required
Attestations.

23

Appendix
Conditional Questions, Documentation, and Attestations for:
Categories 1b – 1d
Categories 2a – 2b
Categories 3a – 3b
Categories 4a – 4b

24

1b

Application for Allocation

Applicants will be prompted to enter all Facility Information and Details including address, latitude/longitude, technology
type, facility size, cost, etc.

Applicants will enter all Facility Identification Details
including optional Project Name and Facility Street
Address.

25

1b

Application for Allocation

Applicants will be prompted to enter all Facility Information and Details including address, latitude/longitude, technology
type, facility size, cost, etc.
Applicants will enter the facility Latitude and Longitude and identify if
the facility is located on land under Tribal Regulatory Authority.

Applicants will select the facility Technology Type
Applicants will enter the energy generating capacity of the facility.
Note: fields are conditional based on the technology type selected.
For example, if the applicant selects Wind Energy Facility, the
applicant will be prompted to complete only Energy Generating
Capacity (kW AC).
Applicants will be prompted to enter Facility Usage details including
Customer Type, Ownership Model, Point of Interconnection, and
Additional Selection Criteria.
Note: Facility Usage is conditional for each subcategory based on
requirements outlined in guidance. Questions and response options
will differ across each subcategory.
Once all required fields have been completed, applicants will select
Next to move on to required documentation.

26

1b

Application for Allocation
Applicants will be prompted to attach all required documents.

One of the following documents, in its entirety, inclusive of any amendments, appendices, consumer disclosures, and schedules thereto, executed by
each
party on or before the date of application submission:
executed
1) If the applicant will not execute a lease or a power purchase agreement (PPA) with respect to the facility, an executed contract for the installation
of the facility owned by the applicant (for example, an engineering, procurement, and construction contract). For purposes of meeting this
requirement, if the applicant will self-install the facility, the applicant must submit a contract to purchase the energy generation equipment.
2) If the applicant will execute a lease with respect to the facility, an executed contract to lease the facility between the applicant (as the lessor) and
the lessee.
3) If the applicant will execute a PPA with respect to the facility, an executed power purchase agreement for the generation by the facility between the
applicant and the offtaker of the electricity generated.

Applicants will be prompted to attach all required
documents per category requirements outlined in the
current Revenue Procedure.
Note: Documentation requirements are conditional
based on subcategory chosen by the applicant.

Documentation demonstrating applicant meets Ownership Criteria if applying under Additional Selection Criteria. See section 7.07 of the 2025 Revenue
Procedure for detailed requirements.

Once required documents have been attached,
applicants will select Next to review their application
prior to submission.

27

1b

Application for Allocation
Applicants will be prompted to review all information prior to submission.
Applicants will select Submit and be prompted to
agree to required Attestations.

Applicants will be required to Attest to all required
Attestations prior to submission.
Note: Some attestations are conditional based on
subcategory selected and applicant responses.
[Organization Name]

Once applicants have attested, they can confirm
submission of their 48E(h) application for allocation

28

1c

Application for Allocation

Applicants will be prompted to enter all Facility Information and Details including address, latitude/longitude, technology
type, facility size, cost, etc.

Applicants will enter all Facility Identification Details
including optional Project Name and Facility Street
Address.

29

1c

Application for Allocation

Applicants will be prompted to enter all Facility Information and Details including address, latitude/longitude, technology
type, facility size, cost, etc.
Applicants will enter the facility Latitude and Longitude and identify if
the facility is located on land under Tribal Regulatory Authority.

Applicants will select the facility Technology Type
Applicants will enter the energy generating capacity of the facility.
Note: fields are conditional based on the technology type selected.
For example, if the applicant selects Wind Energy Facility, the
applicant will be prompted to complete only Energy Generating
Capacity (kW AC).
Applicants will be prompted to enter Facility Usage details including
Customer Type, Ownership Model, Point of Interconnection, and
Additional Selection Criteria.
Note: Facility Usage is conditional for each subcategory based on
requirements outlined in guidance. Questions and response options
will differ across each subcategory.
Once all required fields have been completed, applicants will select
Next to move on to required documentation.

30

1c

Application for Allocation
Applicants will be prompted to attach all required documents.

One of the following documents, in its entirety, inclusive of any amendments, appendices, consumer disclosures, and schedules thereto, executed by each party
on or before the date of application submission:
executed

1) If the applicant will not execute a lease or a power purchase agreement (PPA) with respect to the facility, an executed contract for the installation of the facility
owned by the applicant (for example, an engineering, procurement, and construction contract). For purposes of meeting this requirement, if the applicant will selfinstall the facility, the applicant must submit a contract to purchase the energy generation equipment.
2) If the applicant will execute a lease with respect to the facility, an executed contract to lease the facility between the applicant (as the lessor) and the lessee.
3) If the applicant will execute a PPA with respect to the facility, an executed power purchase agreement for the generation by the facility between the applicant
and the offtaker of the electricity generated.

Applicants will be prompted to attach all required
documents per category requirements outlined in the
current Revenue Procedure.
Note: Documentation requirements are conditional
based on subcategory chosen by the applicant.
Once required documents have been attached,
applicants will select Next to review their application
prior to submission.

31

1c

Application for Allocation
Applicants will be prompted to review all information prior to submission.
Applicants will select Submit and be prompted to
agree to required Attestations.

Applicants will be required to Attest to all required
Attestations prior to submission.
Note: Some attestations are conditional based on
subcategory selected and applicant responses.
[Organization Name]

Once applicants have attested, they can confirm
submission of their 48E(h) application for allocation

32

1d

Application for Allocation

Applicants will be prompted to enter all Facility Information and Details including address, latitude/longitude, technology
type, facility size, cost, etc.

Applicants will enter all Facility Identification Details
including optional Project Name and Facility Street
Address.

33

1d

Application for Allocation

Applicants will be prompted to enter all Facility Information and Details including address, latitude/longitude, technology
type, facility size, cost, etc.
Applicants will enter the facility Latitude and Longitude and identify if
the facility is located on land under Tribal Regulatory Authority.

Applicants will select the facility Technology Type

Applicants will enter the energy generating capacity of the facility.
Note: fields are conditional based on the technology type selected.
For example, if the applicant selects Wind Energy Facility, the
applicant will be prompted to complete only Energy Generating
Capacity (kW AC).
Applicants will be prompted to enter Facility Usage details including
Customer Type, Ownership Model, Point of Interconnection, and
Additional Selection Criteria.
Note: Facility Usage is conditional for each subcategory based on
requirements outlined in guidance. Questions and response options
will differ across each subcategory.
Once all required fields have been completed, applicants will select
Next to move on to required documentation.

34

1d

Application for Allocation
Applicants will be prompted to attach all required documents.

One of the following documents, in its entirety, inclusive of any amendments, appendices, consumer disclosures, and schedules thereto, executed by
each
party on or before the date of application submission:
executed
1) If the applicant will not execute a lease or a power purchase agreement (PPA) with respect to the facility, an executed contract for the installation
of the facility owned by the applicant (for example, an engineering, procurement, and construction contract). For purposes of meeting this
requirement, if the applicant will self-install the facility, the applicant must submit a contract to purchase the energy generation equipment.
2) If the applicant will execute a lease with respect to the facility, an executed contract to lease the facility between the applicant (as the lessor) and
the lessee.
3) If the applicant will execute a PPA with respect to the facility, an executed power purchase agreement for the generation by the facility between the
applicant and the offtaker of the electricity generated.

Applicants will be prompted to attach all required
documents per category requirements outlined in the
current Revenue Procedure.
Note: Documentation requirements are conditional
based on subcategory chosen by the applicant.

Documentation demonstrating applicant meets Ownership Criteria if applying under Additional Selection Criteria. See section 7.07 of the 2025 Revenue
Procedure for detailed requirements.

35

1d

Application for Allocation
Applicants will be prompted to review all information prior to submission.
Applicants will select Submit and be prompted to
agree to required Attestations.

Applicants will be required to Attest to all required
Attestations prior to submission.
Note: some Attestations are conditional based on
subcategory selected and applicant responses.
[Organization Name]

Once applicants have attested, they can confirm
submission of their 48E(h) application for allocation

36